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(영문) 서울고등법원 2018.10.24 2017나2069688

부당이득금

Text

1. Of the judgment of the court of first instance, the part against the Defendants shall be revoked, and the Plaintiff’s claim corresponding to the revoked part shall be revoked.

Reasons

1. Basic facts

A. The Plaintiff is the owner of each land indicated in the “Seo-gu Public Facility Land” indicated in the attached Form, 1, 639, Seo-gu, Seo-gu, Incheon, Seo-gu, Incheon (hereinafter “Seo-gu Public Facility Land”), 2, 5-32, including attached Form 1, Jung-gu, Jung-gu, Incheon, stating the details of payment on September 30, 201 and the details of payment on September 25, 201 of the land for Jung-gu Public Facility” (hereinafter “B-gu Public Facility Land”; and hereinafter “instant land” in combination with the land for the Seo-gu Public Facility.

B. B. From 2011 to 2012, the head of Seo-gu Incheon Metropolitan City, the head of Seo-gu, Incheon Metropolitan City, on the land of public facilities, the head of Jung-gu, Incheon Metropolitan City imposed property tax and local education tax (hereinafter “instant disposition”), as indicated in the following table, on the land of public facilities, and the Plaintiff paid property tax, etc. upon the Defendants.

The date of separate taxation by the tax authority shall be 2,24,22,86,82,14,621 total sum of the land of public facilities among the head of Seo-gu Incheon Metropolitan Government on September 30, 2011 on September 128, 2011, 537, 619 25, 707, 5247,524 on September 30, 201, 201, the land of public facilities of Seo-gu among the head of Seo-gu Incheon Metropolitan Government on September 30, 2011, 24,24,222,86, 48, 822, 145, 2012 on the date of local education tax payment, and 204, 5246, 506, 506, 507, 298, 294, 2963, 297, 2984, 2967, 2967

C. The property tax paid by the Plaintiff was reverted to each Defendant, Seo-gu, Incheon Metropolitan City, and local education tax was reverted to Defendant Incheon Metropolitan City.

On the other hand, the land of the Seo-gu public facilities is the land determined by the urban planning facilities (harbors) by the Incheon Metropolitan City notification No. 2002-168 on July 22, 2002 and the topographic map is publicly announced. The land of Jung-gu public facilities is the land of the Jung-gu public facilities and Jung-gu as of September 30, 201.